Now available, an exceptional opportunity to own a premier mountaintop estate in the hills of San Marcos, spanning over 31 acres with breathtaking ocean views and panoramic vistas from the inland valleys to the Pacific. Comprised of a 28.72-acre parcel and an additional 3-acre lot, this expansive property is zoned A70 with the highly desirable “L” animal designator, offering flexibility for agricultural, residential, or estate development. Perched at approximately 1,175 feet in elevation, the land delivers unobstructed 360-degree views, remarkable privacy, and a setting that feels worlds away while still being within reach of town. With county guidelines allowing for 4-acre minimum lot splits, the property presents the potential to create up to seven custom homes, ideal for developers, multigenerational living, a private compound, or those looking to secure a long-term investment in one of San Marcos' most sought-after growth areas. Significant infrastructure is already in place, with over $1 million invested, including a producing private well with booster pump, two water meters, two electric meters, recently paved access roads, multiple access points, and several flat, view-oriented building pads-dramatically reducing the time and cost to bring your vision to life. Surrounded by custom estates, boutique agricultural properties, and peaceful rural landscapes, this is a rare offering with the scale, views, and groundwork already completed, ready for a legacy estate, luxury development, or private retreat.